https://www.taxtmi.com/caselaws?id=764367 CESTAT Chandigarh allowed the appeal challenging denial of CENVAT credit on input services. The appellant had availed credit based on invoices not addressed to registered premises under Rule 4A(1) of Service Tax Rules, 1994 and Rule 9(2) of CENVAT Credit Rules, 2004. The Tribunal held that CENVAT credit cannot be denied for procedural irregularities, citing precedents establishing that registration of premises is not a mandatory condition for availing credit. The Tribunal concluded that substantial benefits cannot be denied due to procedural non-compliance and set aside the impugned orders. en-us Tue, 07 Jan 2025 00:00:00 +0530 Thu, 09 Jan 2025 07:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764367 CESTAT Chandigarh allowed the appeal challenging denial of CENVAT credit on input services. The appellant had availed credit based on invoices not addressed to registered premises under Rule 4A(1) of Service Tax Rules, 1994 and Rule 9(2) of CENVAT Credit Rules, 2004. The Tribunal held that CENVAT credit cannot be denied for procedural irregularities, citing precedents establishing that registration of premises is not a mandatory condition for availing credit. The Tribunal concluded that substantial benefits cannot be denied due to procedural non-compliance and set aside the impugned orders. Case-Laws Service Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764367